Latest GST Judgments

For Full Access To All Latest Judgments on GST
Click Here To Subscribe Now
Take a tour of our GST Library

Challenging validity of Rule 89(5) which restricts refund of input services.

Rule 89(5) of the CGST Rules, 2017— Refund – The applicant seeking stay on the operation on Order-in-Original made by the Assistant Commissioner of Central Goods and Service Tax. The applicant challenged Rule 89(5) of CGST Rules, 2017, which restricts refund of input services.

Held that:- The Hon’ble High Court held that grant of any relief, as prayed for, would virtually amount to directing the Respondents to act contrary to the provisions of Rule 89(5) of the Rules, which have statutory force. Accordingly, rejected the Civil Application. — Zuari Agro Chemicals Ltd. Vs. The Union of India & Ors. [2019] 18 TAXLOK.COM 078 (Bombay)

Check Your Tax Knowledge
Youtube
Product Demo
Professional services available
Tax Lok English Viedo
Tax Lok Hindi Viedo

FOR FREE CONDUCTED TOUR OF OUR ON-LINE LIBRARIES WITH OUR REPRESENTATIVE-- CLICK HERE

FOR ANY SUPPORT ON GST/INCOME TAX

Do You Want To Take FREE DEMO Of Our GST/Income Tax Library.